Revenue and taxation; income tax; rates; effective date.

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STATE OF OKLAHOMA

1st Session of the 60th Legislature (2025)

HOUSE BILL 1009 By: Steagall

AS INTRODUCED

An Act relating to revenue and taxation; amending 68
O.S. 2021, Section 2355, as last amended by Section
1, Chapter 27, O.S.L. 2023, 1st Extraordinary Session
of the 59th Oklahoma Legislature (68 O.S. Supp. 2024,
Section 2355), which relates to income taxation;
providing for reduction of individual income tax
rates; providing formula for income tax rate
reductions; providing for reduction of corporate
income tax rate; providing formula for income tax
rate reductions; specifying income tax years for
which reductions applicable; modifying references;
amending 68 O.S. 2021, Section 2355.1P-4, which
relates to income tax imposed on certain business
entities; providing for reduction of tax rates; and
providing an effective date.

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2355, as
last amended by Section 1, Chapter 27, O.S.L. 2023, 1st
Extraordinary Session of the 59th Oklahoma Legislature (68 O.S.
Supp. 2024, Section 2355), is amended to read as follows:
Section 2355. A. Individuals. For all taxable years beginning
after December 31, 1998, and before January 1, 2006, a tax is hereby
imposed upon the Oklahoma taxable income of every resident or

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nonresident individual, which tax shall be computed at the option of
the taxpayer under one of the two following methods:
1. METHOD 1.
a. Single individuals and married individuals filing
separately not deducting federal income tax:
(1) 1/2% tax on first $1,000.00 or part thereof,
(2) 1% tax on next $1,500.00 or part thereof,
(3) 2% tax on next $1,250.00 or part thereof,
(4) 3% tax on next $1,150.00 or part thereof,
(5) 4% tax on next $1,300.00 or part thereof,
(6) 5% tax on next $1,500.00 or part thereof,
(7) 6% tax on next $2,300.00 or part thereof, and
(8) (a) for taxable years beginning after December
31, 1998, and before January 1, 2002, 6.75%
tax on the remainder,
(b) for taxable years beginning on or after
January 1, 2002, and before January 1, 2004,
7% tax on the remainder, and
(c) for taxable years beginning on or after
January 1, 2004, 6.65% tax on the remainder.
b. Married individuals filing jointly and surviving
spouse to the extent and in the manner that a
surviving spouse is permitted to file a joint return
under the provisions of the Internal Revenue Code and

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heads of households as defined in the Internal Revenue
Code not deducting federal income tax:
(1) 1/2% tax on first $2,000.00 or part thereof,
(2) 1% tax on next $3,000.00 or part thereof,
(3) 2% tax on next $2,500.00 or part thereof,
(4) 3% tax on next $2,300.00 or part thereof,
(5) 4% tax on next $2,400.00 or part thereof,
(6) 5% tax on next $2,800.00 or part thereof,
(7) 6% tax on next $6,000.00 or part thereof, and
(8) (a) for taxable years beginning after December
31, 1998, and before January 1, 2002, 6.75%
tax on the remainder,
(b) for taxable years beginning on or after
January 1, 2002, and before January 1, 2004,
7% tax on the remainder, and
(c) for taxable years beginning on or after
January 1, 2004, 6.65% tax on the remainder.
2. METHOD 2.
a. Single individuals and married individuals filing
separately deducting federal income tax:
(1) 1/2% tax on first $1,000.00 or part thereof,
(2) 1% tax on next $1,500.00 or part thereof,
(3) 2% tax on next $1,250.00 or part thereof,
(4) 3% tax on next $1,150.00 or part thereof,

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(5) 4% tax on next $1,200.00 or part thereof,
(6) 5% tax on next $1,400.00 or part thereof,
(7) 6% tax on next $1,500.00 or part thereof,
(8) 7% tax on next $1,500.00 or part thereof,
(9) 8% tax on next $2,000.00 or part thereof,
(10) 9% tax on next $3,500.00 or part thereof, and
(11) 10% tax on the remainder.
b. Married individuals filing jointly and surviving
spouse to the extent and in the manner that a
surviving spouse is permitted to file a joint return
under the provisions of the Internal Revenue Code and
heads of households as defined in the Internal Revenue
Code deducting federal income tax:
(1) 1/2% tax on the first $2,000.00 or part thereof,
(2) 1% tax on the next $3,000.00 or part thereof,
(3) 2% tax on the next $2,500.00 or part thereof,
(4) 3% tax on the next $1,400.00 or part thereof,
(5) 4% tax on the next $1,500.00 or part thereof,
(6) 5% tax on the next $1,600.00 or part thereof,
(7) 6% tax on the next $1,250.00 or part thereof,
(8) 7% tax on the next $1,750.00 or part thereof,
(9) 8% tax on the next $3,000.00 or part thereof,
(10) 9% tax on the next $6,000.00 or part thereof, and
(11) 10% tax on the remainder.

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B. Individuals. For all taxable years beginning on or after
January 1, 2008, and ending any tax year which begins after December
31, 2015, for which the determination required pursuant to Sections
4 and 5 of this act is made by the State Board of Equalization, a
tax is hereby imposed upon the Oklahoma taxable income of every
resident or nonresident individual, which tax shall be computed as
follows:
1. Single individuals and married individuals filing
separately:
(a) 1/2% tax on first $1,000.00 or part thereof,
(b) 1% tax on next $1,500.00 or part thereof,
(c) 2% tax on next $1,250.00 or part thereof,
(d) 3% tax on next $1,150.00 or part thereof,
(e) 4% tax on next $2,300.00 or part thereof,
(f) 5% tax on next $1,500.00 or part thereof,
(g) 5.50% tax on the remainder for the 2008 tax year and
any subsequent tax year unless the rate prescribed by
subparagraph (h) of this paragraph is in effect, and
(h) 5.25% tax on the remainder for the 2009 and subsequent
tax years. The decrease in the top marginal
individual income tax rate otherwise authorized by
this subparagraph shall be contingent upon the
determination required to be made by the State Board

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of Equalization pursuant to Section 2355.1A of this
title.
2. Married individuals filing jointly and surviving spouse to
the extent and in the manner that a surviving spouse is permitted to
file a joint return under the provisions of the Internal Revenue
Code and heads of households as defined in the Internal Revenue
Code:
(a) 1/2% tax on first $2,000.00 or part thereof,
(b) 1% tax on next $3,000.00 or part thereof,
(c) 2% tax on next $2,500.00 or part thereof,
(d) 3% tax on next $2,300.00 or part thereof,
(e) 4% tax on next $2,400.00 or part thereof,
(f) 5% tax on next $2,800.00 or part thereof,
(g) 5.50% tax on the remainder for the 2008 tax year and
any subsequent tax year unless the rate prescribed by
subparagraph (h) of this paragraph is in effect, and
(h) 5.25% tax on the remainder for the 2009 and subsequent
tax years. The decrease in the top marginal
individual income tax rate otherwise authorized by
this subparagraph shall be contingent upon the
determination required to be made by the State Board
of Equalization pursuant to Section 2355.1A of this
title.

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C. Individuals. For all taxable years beginning on or after
January 1, 2022 2024, and ending not later than December 31, 2024, a
tax is hereby imposed upon the Oklahoma taxable income of every
resident or nonresident individual, which tax shall be computed as
follows:
1. Single individuals and married individuals filing
separately:
(a) 0.25% tax on first $1,000.00 or part thereof,
(b) 0.75% tax on next $1,500.00 or part thereof,
(c) 1.75% tax on next $1,250.00 or part thereof,
(d) 2.75% tax on next $1,150.00 or part thereof,
(e) 3.75% tax on next $2,300.00 or part thereof,
(f) 4.75% tax on the remainder.
2. Married individuals filing jointly and surviving spouse to
the extent and in the manner that a surviving spouse is permitted to
file a joint return under the provisions of the Internal Revenue
Code and heads of households as defined in the Internal Revenue
Code:
(a) 0.25% tax on first $2,000.00 or part thereof,
(b) 0.75% tax on next $3,000.00 or part thereof,
(c) 1.75% tax on next $2,500.00 or part thereof,
(d) 2.75% tax on next $2,300.00 or part thereof,
(e) 3.75% tax on next $4,600.00 or part thereof,
(f) 4.75% tax on the remainder.

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No deduction for federal income taxes paid shall be allowed to
any taxpayer to arrive at taxable income.
D. For taxable years beginning on or after January 1, 2025, the
rate of tax otherwise prescribed by each of subparagraphs (a)
through (f) of paragraph 1 and paragraph 2 of subsection C of this
section, expressed as a decimal, shall be divided by the whole
number ten (10). The result of that computation shall be the
numeral used for a reduction of the otherwise applicable income tax
rate in each of those subparagraphs for each income tax year
beginning with the 2025 income tax year. Each income tax rate shall
be reduced by the amount resulting from the computation required by
this subsection for each taxable year until the rate of tax equals
zero (0). No income tax shall be imposed for any individual income
tax year thereafter.
E. Nonresident aliens. In lieu of the rates set forth in this
subsection A above, there shall be imposed on nonresident aliens, as
defined in the Internal Revenue Code, a tax of eight percent (8%),
or the applicable amount based upon the income tax rate reductions
prescribed by subsection D of this section, instead of thirty
percent (30%) as used in the Internal Revenue Code, with respect to
the Oklahoma taxable income of such nonresident aliens as determined
under the provision of the Oklahoma Income Tax Act.
F. Every payer of amounts covered by this subsection E of this
section shall deduct and withhold from such amounts paid each payee

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an amount equal to eight percent (8%) the applicable percentage
thereof based upon the income tax rate reductions prescribed by
subsection D of this section. Every payer required to deduct and
withhold taxes under this subsection shall for each quarterly period
on or before the last day of the month following the close of each
such quarterly period, pay over the amount so withheld as taxes to
the Tax Commission, and shall file a return with each such payment.
Such return shall be in such form as the Tax Commission shall
prescribe. Every payer required under this subsection to deduct and
withhold a tax from a payee shall, as to the total amounts paid to
each payee during the calendar year, furnish to such payee, on or
before January 31, of the succeeding year, a written statement
showing the name of the payer, the name of the payee and the payee's
Social Security account number, if any, the total amount paid
subject to taxation, and the total amount deducted and withheld as
tax and such other information as the Tax Commission may require.
Any payer who fails to withhold or pay to the Tax Commission any
sums herein required to be withheld or paid shall be personally and
individually liable therefor to the State of Oklahoma.
E. G. Corporations. For all taxable years beginning after
December 31, 2021, a A tax is hereby imposed upon the Oklahoma
taxable income of every corporation doing business within this state
or deriving income from sources within this state in an amount equal

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to four percent (4%) thereof or the applicable reduced percentage as
prescribed by this subsection.
1. There shall be no additional Oklahoma income tax imposed on
accumulated taxable income or on undistributed personal holding
company income as those terms are defined in the Internal Revenue
Code thereof.
2. For all taxable years for corporations using a calendar year
for income tax reporting purposes, the changes in the income tax
rate prescribed by this paragraph shall become effective January 1,
2025. For all taxable years for corporations using a fiscal year
for income tax reporting purposes, the changes in the income tax
rate prescribed by this paragraph shall become effective for the
first tax year which begins after January 1, 2025. The rate of tax
otherwise imposed pursuant to the provisions of this subsection,
expressed as a decimal, shall be divided by the whole number ten
(10). The result of that computation shall be the numeral used for
a reduction of the otherwise applicable income tax rate beginning
with the 2025 income tax year. The income tax rate otherwise
prescribed by this subsection shall be reduced by the amount
resulting from the computation required by this paragraph for each
taxable year until the rate of tax equals zero (0). No income tax
shall be imposed for any income tax year thereafter.
F. H. Certain foreign corporations.

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1. In lieu of the tax imposed in the first paragraph of
subsection D of by this section, for all taxable years beginning
after December 31, 2021, there shall be imposed on foreign
corporations, as defined in the Internal Revenue Code, a tax of four
percent (4%) instead of thirty percent (30%) as used in the Internal
Revenue Code, where such income is received from sources within
Oklahoma, in accordance with the provisions of the Internal Revenue
Code and the Oklahoma Income Tax Act.
2. For all taxable years for corporations using a calendar year
for income tax reporting purposes, the changes in the income tax
rate prescribed by this paragraph shall become effective January 1,
2025. For all taxable years for corporations using a fiscal year
for income tax reporting purposes, the changes in the income tax
rate prescribed by this paragraph shall become effective for the
first tax year which begins after January 1, 2025. The rate of tax
otherwise imposed pursuant to the provisions of this subsection,
expressed as a decimal, shall be divided by the whole number ten
(10). The result of that computation shall be the numeral used for
a reduction of the otherwise applicable income tax rate beginning
with the 2025 income tax year. The income tax rate otherwise
prescribed by this subsection shall be reduced by the amount
resulting from the computation required by this paragraph for each
taxable year until the rate of tax equals zero (0). No income tax
shall be imposed for any income tax year thereafter.

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Every payer of amounts covered by this subsection shall deduct
and withhold from such amounts paid each payee an amount equal to
four percent (4%) the applicable percentage thereof based upon the
income tax rate reductions prescribed by paragraph 2 of this
subsection. Every payer required to deduct and withhold taxes under
this subsection shall for each quarterly period on or before the
last day of the month following the close of each such quarterly
period, pay over the amount so withheld as taxes to the Tax
Commission, and shall file a return with each such payment. Such
return shall be in such form as the Tax Commission shall prescribe.
Every payer required under this subsection to deduct and withhold a
tax from a payee shall, as to the total amounts paid to each payee
during the calendar year, furnish to such payee, on or before
January 31, of the succeeding year, a written statement showing the
name of the payer, the name of the payee and the payee's Social
Security account number, if any, the total amounts paid subject to
taxation, the total amount deducted and withheld as tax and such
other information as the Tax Commission may require. Any payer who
fails to withhold or pay to the Tax Commission any sums herein
required to be withheld or paid shall be personally and individually
liable therefor to the State of Oklahoma.
G. I. Fiduciaries. A tax is hereby imposed upon the Oklahoma
taxable income of every trust and estate at the same rates as are
provided in subsection B or, C, or D of this section for single

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individuals. Fiduciaries are not allowed a deduction for any
federal income tax paid.
H. J. Tax rate tables. For all taxable years beginning after
December 31, 1991 2024, in lieu of the tax imposed by subsection A,
B or, C, or D of this section, as applicable there is hereby imposed
for each taxable year on the taxable income of every individual,
whose taxable income for such taxable year does not exceed the
ceiling amount, a tax determined under tables, applicable to such
taxable year which shall be prescribed by the Tax Commission and
which shall be in such form as it determines appropriate. In the
table so prescribed, the amounts of the tax shall be computed on the
basis of the rates prescribed by subsection A, B or, C, or D of this
section. For purposes of this subsection, the term "ceiling amount"
means, with respect to any taxpayer, the amount determined by the
Tax Commission for the tax rate category in which such taxpayer
falls.
SECTION 2. AMENDATORY 68 O.S. 2021, Section 2355.1P-4,
is amended to read as follows:
Section 2355.1P-4 A. For Except as otherwise provided by
subsection I of this section, for tax years beginning on or after
January 1, 2022, there is hereby levied on each electing pass-
through entity the pass-through entity tax which shall be calculated
as follows:

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1. With regard to each member of an electing pass-through
entity, the electing pass-through entity shall multiply such
member's Oklahoma distributive share of the electing pass-through
entity's Oklahoma net entity income for the tax year by:
a. the highest Oklahoma marginal income tax rate levied
on the taxable income of natural persons pursuant to
Section 2355 of this title if the member is an
individual, trust, or estate,
b. four percent (4%) if the member is classified as a
corporation pursuant to the Internal Revenue Code, and
is not classified as an S corporation,
c. four percent (4%) if the member is a pass-through
entity,
d. four percent (4%) if the member is a financial
institution subject to tax imposed pursuant to the
provisions of Section 2370 of this title, and
e. the highest Oklahoma marginal income tax rate that
would be applicable to any item of the electing pass-
through entity's income or gain without the election
made pursuant to subsection F of this section, if the
member is an organization described in Section 2359 of
this title; and
2. The electing pass-through entity shall aggregate the amounts
determined with respect to all members pursuant to paragraph 1 of

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this subsection and the pass-through entity tax for the applicable
tax year shall be equal to such aggregated tax amount for the tax
year with respect to which the election has been made.
B. Sections 2385.29, 2385.30 and 2385.31 of this title shall
not be applicable to an electing pass-through entity.
C. The pass-through entity tax shall be due and payable on the
same date as provided for the filing of the electing pass-through
entity's Oklahoma income tax return, and for tax years beginning on
or after January 1, 2020, estimated tax payments shall be required
as provided in Section 2385.9 of this title.
D. If the pass-through entity election results in a net entity
loss for Oklahoma income tax purposes in any tax year, the net
entity loss may be carried back and carried forward by the electing
pass-through entity for Oklahoma income tax purposes as set forth in
subparagraph b of paragraph 3 of subsection A of Section 2358 of
this title.
E. Notwithstanding paragraph 2 of subsection C of Section 2368
of this title, a nonresident individual who is a member of an
electing pass-through entity is not required to file an Oklahoma
income tax return, if, for the taxable year, the only source of
income allocable or apportionable to this state for the member, or,
if a joint income tax return is filed, the member and his or her
spouse, is from one or more electing pass-through entities, and each

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electing pass-through entity files and pays the taxes due under this
section.
F. Any entity required to file an Oklahoma partnership income
tax return or an Oklahoma S corporation income tax return may elect
to become an electing pass-through entity. The election shall be
made on such form and in such manner as the Oklahoma Tax Commission
may prescribe, and any election under this subsection shall have
priority over and revoke any election to file a composite Oklahoma
partnership return or requirement of a Subchapter S corporation to
report and pay tax on behalf of a nonresident shareholder for the
same tax year.
G. Pursuant to procedures prescribed by the Tax Commission, if
the amount of tax required to be paid by a pass-through entity
pursuant to the provisions of this section is not paid when due, the
Oklahoma Tax Commission may revoke the pass-through entity's
election under subsection F of this section effective for the first
year for which the tax is not paid.
H. The election authorized by the provisions of this section
shall be made pursuant to procedures prescribed by the Tax
Commission and shall be filed (i) within sixty (60) days of
enactment and pursuant to procedures prescribed by the Oklahoma Tax
Commission for any income tax year beginning on or after January 1,
2019, and prior to January 1, 2020, or (ii) for any income tax year
beginning on or after January 1, 2020, at any time during the

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preceding tax year or two (2) months and fifteen (15) days after the
beginning of the tax year. Any such election shall be binding until
revoked pursuant to procedures prescribed by the Tax Commission.
The effective date of a revocation (i) made within two (2) months
and fifteen (15) days of the electing pass-through entity's taxable
year shall be the first day of such taxable year and (ii) made
during the electing pass-through entity's taxable year but after
such fifteenth day shall be effective on the first day of the
following taxable year. No election made by a pass-through entity
with respect to income tax to be paid by such entity using the
calculations prescribed by this section shall be binding on any
other pass-through entity, and each pass-through entity shall be
able to make an election under the provisions of this act
independently.
I. For all taxable years for corporations using a calendar year
for income tax reporting purposes, the changes in the income tax
rate prescribed by this subsection shall become effective January 1,
2025. For all taxable years for corporations using a fiscal year
for income tax reporting purposes, the changes in the income tax
rate prescribed by this subsection shall become effective for the
first tax year which begins after January 1, 2025. The rate of tax
otherwise imposed pursuant to the provisions of paragraph 1 of
subsection A of this section, expressed as a decimal, shall be
divided by the whole number ten (10). The result of that

Req. No. 10507 Page 18
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computation shall be the numeral used for a reduction of the
otherwise applicable income tax rate beginning with the applicable
income tax year. The income tax rate otherwise prescribed by
paragraph 1 of subsection A of this section shall be reduced by the
amount resulting from the computation required by this subsection
for each taxable year until the rate of tax equals zero (0). No
income tax shall be imposed for any income tax year thereafter.
SECTION 3. This act shall become effective January 1, 2025.

60-1-10507 MAH 03/25/26